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V1024-17 27 April 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Vocational training may be VAT exempt if provided by an authorised entity following official curricula

A query was raised regarding whether the organisation of training courses and workshops for teachers is exempt from VAT. The DGT ruled that the exemption for professional training and retraining requires the activity to be carried out by authorised entities and that the subjects taught must be included in the educational system's curricula.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.

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